Accountant Unethical Behavior Accounting Information Systems Artificial Intelligence Average Abnormal Return Average Trading Volume Activity Awig-awig Protection Balanced Scorecard Community Participation Event Study Fraudulent Financial Reporting Gender Human Resource Competence and Village Credit Institutions Idealism Internal Control Systems KUD Kinerja Koperasi Kowledge of Accountant Ethics LPD performance Relativism SFAS 69 Student Perseption accounting accounting information system agricultural product analysis PIECES awig-awig biological asset company value effectiveness of accounting information system effectiveness of internal control financial performance financial policy good corporate governance intellectual capital internal control system kinerja keuangan modal manusia modal pelanggan modal struktural payroll system performance expectation personal ability public service technology utilization training program tri hita karana village-owned enterprise